VARDHMAN ASSOCIATES Vs. COMMISSIONER (APPEALS), CENTRAL EXCISE

JUDGEMENT

(1.) This petition assails an order passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Lucknow dated 16-7-2015, rejecting an application for rectification of mistake, filed by the petitioner under Section 74 of the Finance Act, 1994. The order impugned reads as under :-

(2.) Learned counsel contends that there is absolutely no reason recorded in the order of the Commissioner (Appeals) and as such, order impugned cannot be sustained.

(3.) A bare perusal of the record reveals that an adjudication was made by the Additional Commissioner, Central Excise on 26-10-2009 against the petitioner. According to the petitioner, this order was never served upon it and it was pursuant to a right to information query made on 18-3-2013 that the order dated 26-10-2009 was served upon it on 1-4-2013.